66. Form and manner of submission of return by a person required to deduct tax at source
(1) Every registered person required to deduct tax at source under section 51 (hereafter in this rule referred to as deductor) shall furnish a return in FORM GSTR-7 2[, on or before the tenth day of the month succeeding the calendar month,]2 electronically through the common portal either directly or from a Facilitation Centre notified by the Commissioner.
(2) The details furnished by the deductor under sub-rule (1) shall be made available electronically to each of the 1-b[deductees]1-b on the common portal after 1-c[****]1-c filing of FORM GSTR-7 1-a[for claiming the amount of tax deducted in his electronic cash ledger after validation]1-a.
(3) The certificate referred to in sub-section (3) of section 51 shall be made available electronically to the deductee on the common portal in FORM GSTR-7A on the basis of the return furnished under sub-rule (1).
1-a. Inserted (w.e.f. 28.6.2019) vide Notification No. 31/2019 – Central Tax dated 28.06.2019.
1-b. Substituted (w.e.f. 28.6.2019) vide Notification No. 31/2019 – Central Tax dated 28.06.2019 for "suppliers in Part C of FORM GSTR-2A and FORM-GSTR- 4A"
1-c. Omitted (w.e.f. 28.6.2019) vide Notification No. 31/2019 – Central Tax dated 28.06.2019 for "the due date of"
2. Inserted (w.e.f. 01-11-2024) vide Notification No. 20/2024 – Central Tax dated 08-10-2024
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